https://www.taxtmi.com/caselaws?id=221011 A prima facie case was found on three connected customs and export-entitlement questions: whether education cess could be levied again on DTA clearances of 100% EOU goods where duty was computed by reference to customs duties, whether copper alloy coin blanks were classifiable as articles of copper or as perforated flat products under Chapter 74, and whether DTA clearances of a similar product could be taken up to 90% of FOB export value where the unit manufactured more than one similar item. On all three issues, the disputes were treated as debatable and the appellant's position was accepted at the interim stage, leading to waiver of pre-deposit and stay of recovery pending appeal. en-us Wed, 19 Sep 2012 00:00:00 +0530 Thu, 29 Jan 2015 15:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221011 A prima facie case was found on three connected customs and export-entitlement questions: whether education cess could be levied again on DTA clearances of 100% EOU goods where duty was computed by reference to customs duties, whether copper alloy coin blanks were classifiable as articles of copper or as perforated flat products under Chapter 74, and whether DTA clearances of a similar product could be taken up to 90% of FOB export value where the unit manufactured more than one similar item. On all three issues, the disputes were treated as debatable and the appellant's position was accepted at the interim stage, leading to waiver of pre-deposit and stay of recovery pending appeal. Case-Laws Central Excise Wed, 19 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221011